Well if we're talking fairness...
Good schools for everyone.
Free school meals.
Free job training and further education.
A well funded, free health and social care system that not only offers top level service, but which works on prevention and early treatment of problems.
Availability of affordable housing for all.
These things are more important than whether someone receives an inheritance, imho.
Tinkering at the edges of tax rates is what both main parties have been doing for too long. It's time for a new approach. If that means we 'lose' some billionaires and big businesses then fine. There are plenty of budding entrepreneurs and small businesses that would happily fill the void, when not stiffled by mega corporations who have little regard for their customers or employees.